a. Equipment with a book value of $81,500 and an original cost of $168,000 was sold at a loss of $32,000. b. Paid $118,000 cash for a new truck. c. Sold land costing $320,000 for $430,000 cash, ylelding a gain of $110,000. d. Stock investments were sold for $97,700 cash. yielding a gain of $14,000. Use the above information to determine cash flows from investing activities. Note: Amounts to be deducted should be indicated with a minus sign